Mission:

To ensure that all taxpayers are equally and fairly taxed in Accordance with South Carolina Law and regulations as established by South Carolina Department of Revenue.

Responsibilities:

Assembles the information of Real Estate and Personal Property ownership for the purpose of establishing a fair market value. Computes the assessed value, and applies the county millage rate to produce revenue collected by the County Treasurer. Functions performed in the Auditor's Office which are used to assemble the above information include:

• Administers all phases of the Motor Vehicle Property Tax Law in accordance with the South Carolina Department of Revenue.
• Verifies exemptions on vehicles, real estate and other property as allowed by law.
• Responsible for certifying and allowing exemptions as specified by Soldiers and Sailors Relief Act.
• Responsible for calculating manufacturer's exemptions certified by Department of Revenue.
• Processes vehicle property tax refunds when allowed by law.
• Processes high mileage and appraisal appeals on vehicle taxes.
• Files abstracts and reports with the Department of Revenue and other agencies.
• Assists county, schools, municipalities with assessed values to determine levies needed to generate funds to operate for budget year.
• Assists attorneys, Department of Social Services, Probate Court, and general public with property tax information.
• Maintains permanent duplicate descriptive document of all tax accounts listing property owner, property identification, tax/school districts, assessed valuations, appropriate tax levies and tax revenues.
• Receives tax returns annually on all local businesses under auditor's jurisdiction.
• Audits local business property tax returns and ascertains non-returned property, applying appropriate penalties for failure to file.
• Processes all certifications on manufacturers, business personal, utilities, railroads, aircraft, boats and motors.
• Processes all changes to real estate tax records and maintains records for those.
• Processes all "advance payment mobile homes" and keeps documentation on those.
• Responsible for Homestead Exemption program for those over 65 years or anyone who is declared by a state agency to be permanently and totally disabled.
• Gathers data from Vital Statistics and other sources to keep Homestead Exemption accounts current.
• Maintains proper taxing districts on all taxable property.
• Must be knowledgeable of all property tax laws and changes to the laws as passed each year by legislature.
• Works closely with the County Treasurer, County Tax Assessor, County Tax Collector to maintain fair and impartial property system.
• Works with S.C. Department of Natural Resources, S.C. Department of Revenue and S.C. Department of Motor Vehicles.

The County Auditor is a member of the Jury Commission and a member of the Forfeited Land Commission as prescribed by law.